This order establishes the legal framework for the avoidance of double taxation and the prevention of fiscal evasion regarding taxes on income between the United Kingdom and Denmark. The document is issued by the British government to formalize the bilateral agreement, providing the specific legislative text required to implement the treaty into domestic law. It outlines the jurisdictional authority and the mechanisms for tax credit distribution between the two sovereign states.

Legal professionals and tax practitioners utilize this order as a primary source for interpreting the historical tax obligations between the United Kingdom and Denmark. The text is highly technical and serves as a foundational reference for understanding the bilateral fiscal relationship established in 1980.